What is the sales tax rate in Billings?
The combined sales tax rate in Billings, Montana is 0% as of 2026. It is made up of the Montana statewide base rate of 0%, plus applicable Yellowstone County and local district taxes. Billings sits within Yellowstone County, and the rate can vary slightly across ZIP codes because of special district additions (see the ZIP breakdown below).
Sales tax in Montana is administered by the Montana Department of Revenue, which collects and distributes tax on behalf of the state and its local jurisdictions. The rate applies to most retail sales of tangible personal property delivered within Billings.
Who needs to collect sales tax in Billings, Montana?
Any business with sales tax nexus in Montana must register, collect, and remit sales tax on taxable sales delivered to Billings. Nexus is established through:
- Physical presence: an office, store, warehouse, employee, or inventory located in Montana.
- Economic nexus: exceeding in sales to Montana customers in the current or prior year.
- Marketplace facilitators: platforms such as Amazon or Etsy collect and remit on behalf of their third-party sellers.
Out-of-state (remote) sellers that cross Montana's economic nexus threshold must register with the Montana Department of Revenue before continuing to sell into the state.
How do you register for a sales tax permit in Billings?
To collect sales tax in Billings, you must register for a sales tax permit with the Montana Department of Revenue. Registration is generally free. You will typically need your EIN or SSN, business entity details, bank account information, and an estimate of your monthly Montana sales. Most permits are issued within a few business days of an online application.
How do you charge the right sales tax in Billings?
Sales tax in Billings is charged based on the delivery address. For orders shipped to a Billings address, the combined rate of 0% generally applies; for in-store sales, the rate is based on the store's location. Because some ZIP codes within Yellowstone County carry additional special-district taxes, always confirm the exact rate for the specific delivery ZIP code. The tables below show the most common Billings ZIP codes and how Billings compares with other cities in Yellowstone County and across Montana.
